If you're deducting depreciation or claiming a section 179 deduction, see Form 4562 and the Form 4562 instructions to calculate the depreciation and section 179 deduction to include here.
Don't include expenses for any of the following:
- Educator expenses you're deducting elsewhere on your return.
- Expenses for meals, taxes, or interest (car loan interest can't be deducted by employees).
- Entertainment and entertainment-related meal expenses, membership dues, and facilities used in connection with these activities.
